Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (5) TMI 15 - AT - Service TaxRefund of CENVAT Credit - claim filed within the time limitation or not - date of filing of refund claim originally to be taken or the date on which rectified claim is submitted is to be taken into account? - HELD THAT:- The authorities below have computed the period of limitation from the date of re-submission of the refund claims. This is against the provisions of law. The date on which the refund claims has been originally submitted is the relevant date that has to be reckoned for computing the limitation of one year - When computed in such a manner, all these refund claims are well within time. The finding in the impugned order that these refund claims are time-barred is, therefore, set aside. Refund claim - denied on the ground that the balance in the Cenvat Account has been brought below the refund claim and, therefore, is not in compliance with Rule 2(g) of the said notification - HELD THAT:- When the debit made by the appellant as evidenced by the ST-3 returns is considered, it would show that both clauses 2(h) as well as 2(g) has been complied. For these reasons, it is found that the rejection of the refund claim for the period April, 2017 to June, 2017 is not sustainable. The appeals are allowed and the Refund Sanctioning Authority is directed to process the refund claims on merits - Appeal allowed.
|